The tariff classification of a men’s coated pullover garment from Taiwan

NY G86223 February 8, 2001 CLA-2-61:RR:NC:TA:357 G86223 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Kathryn Smith Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of a men’s coated pullover garment from Taiwan Dear Ms. Smith: In your letter dated January 8, 2001, you requested a classification ruling. A sample was submitted. The item in question, style 168125, Men’s Jordan Brand “Double Nickle Top,” is made from a knit 100% polyester fabric with a polyurethane lamination on the outer surface. The polyurethane does not completely obscure the underlying fabric, which is also lightly brushed on the inner surface. The garment is a mock turtleneck with contrasting stiching in all the seams. It has a hemmed bottom and sleeve ends and raglan sleeves. The applicable subheading for the pullover will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ garments made upof knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate will be 7.2 percent ad valorem. This garment falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division